Under the economic benefit income tax theory, an employee is taxed when the employee receives something other than cash that has a determinable, present economic value. The danger, in the nonqualified ...

IT is known to all who have examined the subject, that a hundred years ago or less the law-makers of England entertained very generally the same opinion in regard to the theory of local taxation which ...

Taxation is not just about the technicalities of tax law. The LSE Tax Research Hub is committed to understanding tax through the principles that underlie it. This approach includes studying how taxes ...

When it comes to taxes, many people feel the government can never collect enough. But how can governments determine the “ideal” tax rate? Enter the Laffer curve—a theory that suggests there is an ...

The following contribution to our post-decision symposium on the health care cases comes from Robert Cooter, Herman F. Selvin Professor of Law at Berkeley Law School, and Neil Siegel, Professor of Law ...

The American Economic Review, Vol. 29, No. 3 (Sep., 1939), pp. 453-467 (15 pages) This paper puts forward, on the basis of some recent historical research, the following hypothesis. Contrary to the ...

I know something about this subject. Forty years ago, while working for New York Rep. Jack Kemp, I helped originate the Republican obsession with slashing taxes that came to be called “supply-side ...

A carbon tax has great appeal. It could reduce the risk of climate change by building emissions costs into market prices, thus discouraging the use of carbon-based fuels. And it would make a lot of ...

Mobile money has become a central digital alternative to traditional banking in developing countries, yet several African ...

Proceedings of the Annual Conference on Taxation Held under the Auspices of the National Tax Association-Tax Institute of America Founded in 1907, NTA is the leading association of tax professionals ...

Tim Worstall is a senior fellow at the Adam Smith Institute in London and a contributor to Forbes. He is on Twitter. Updated October 27, 2014, 5:32 PM Tax inversions do not change the taxation of ...

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